You can deduct costs that you’ve incurred from business travel while working freelance. When submitting your costs, make sure all the information is exact and can be proven (i.e. receipts, invoices etc.) that is was for the trip. Please note that you must keep exact records, keep all documentation and collect all receipts.
Travel costs and/or meal allowances can be deducted from your taxes. Naturally, this is only when these costs are the result of business activities (business trip, training trip etc.).
Normally, anything can be considered a travel expense if it is something for your use while on a business trip.
Travel expenses (by car, train or bus)
If you use public transportation, you can deduct these costs. If you use your private car, you can profit from a kilometer flat-rate on your taxes. This is € 0.30/km (you can use the kilometer flat-rate to and from your destination if it is for a business trip; you can only use the kilometer flat-rate one-way for daily commuting to work).
Normally, you can only deduct a flat-rate for meal allowances from your taxes. It is not possible to deduct every receipt you have in order to have a higher amount.
The length of the absence on individual calendar days determines the amount of the meal allowance flat-rate. Absence refers to not being regularly present at work or at home. For example, if you have a regular office at your place of work and you drive to a training for a day (longer than 8 hours), then here you can deduct the meal allowance flat-rate. However, should you have a constantly changing place of work, then you cannot deduct this flat-rate.
You can deduct € 24.00 for each calendar day you are 24 hours away from home and your place of work when traveling within Germany. You can also add € 12.00 if you do not sleep in your home the night before the day of departure or the the night after you arrive. You can also add € 12.00 meal allowance for business trips without accommodations, that are longer than 8 hours.
You will find a meal allowance table here (link!) for international business travel.
This includes costs for a hotel room etc. (according to invoice).